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Full-Text Articles in Law
Annuities - Satisfaction Of Prior Deficiencies From Income Surplusages Of Subsequent Years, Edward H. Adams
Annuities - Satisfaction Of Prior Deficiencies From Income Surplusages Of Subsequent Years, Edward H. Adams
Michigan Law Review
Testatrix left her estate in trust for the purpose of paying certain sums of money annually to named beneficiaries. In a codicil to her will, she provided that in case there was insufficient income to meet expenses and pay all annuities stated, certain of the beneficiaries were to be preferred. Deficiencies occurred so that all sums were not paid, but subsequently there was surplus income which the trustees desired to apply to the prior deficiencies. Held, one justice dissenting, that the surplus after paying the annuities for the present year could be applied to the deficiencies which had occurred …
The “Charities” Provisions Of The Internal Revenue Code, Joseph B. Lynch
The “Charities” Provisions Of The Internal Revenue Code, Joseph B. Lynch
Fordham Law Review
No abstract provided.